Case Details

Case Name: M/S Box and Carton Private Limited V/S ROC, Kanpur

Court/Authority: National Company Law Tribunal Allahabad Bench Prayagraj

Case Number: CP No.97/ALD/2023

Date of Order: 22nd May, 2026

Under Section: 252(3) of Companies Act, 2013

Parties Involved

Petitioner: M/S Box and Carton Private Limited (absent from hearing)

Respondents:

  • Registrar of Companies (ROC), Kanpur - represented by Sh. Krishna Dev Vyas, Advocate
  • Income Tax Department - represented by Sh. Amit Mahajan, Senior Standing Counsel

Tribunal Members:

  • Shri Praveen Gupta, Hon'ble Member (Judicial)
  • Shri Ashish Verma, Hon'ble Member (Technical)

Issues / Allegations / Violations

The case involves a petition filed under Section 252(3) of the Companies Act, 2013, which typically deals with restoration of companies that have been struck off from the register of companies. The specific allegations or violations leading to the company's strike-off are not detailed in this particular order.

Findings & Observations

The Tribunal observed that there was no representation on behalf of the petitioner company during this hearing. The order notes that "on several occasions, there has not been any representation on behalf of the petitioner," indicating a pattern of non-appearance by the company.

Penalties / Settlements / Directions

No penalties were imposed in this order. The Tribunal directed:

  • Grant of "last opportunity" to the petitioner to pursue its case or address arguments
  • Adjournment of the matter for hearing on 9th July, 2026
  • Completion of pleadings by all parties on or before the next date of hearing by exchanging them with each other

Corrective Actions & Future Obligations

The petitioner company is required to appear and present its case at the next hearing on July 9, 2026, or risk adverse consequences. All parties must complete their pleadings and exchange them with each other before the next hearing date.

Final Ruling & Enforcement

The matter was adjourned to July 9, 2026, with clear instructions that this represents the final opportunity for the petitioner to present its case. The order was signed by both tribunal members and recorded by Kavya Prakash Srivastava (Stenographer).